Is this an opportunity?
"To many, Linux clusters are still a black art - is this an opportunity for Johny-come-lately Microsoft. "
I doubt it.
1) They've had HPC software technically available for years, with very few takers.
2) Who would really want to pay an extra cost per box in a cluster just to run Windows? No-one's going to be running Office, Quicken,etc. on it (no "legacy software" advantage)... they aren't going to be throwing random hardware onto it, negating the (I think rather overblown) driver advantage. And they are probably headless, usually HPC systems have a seperate visualization frontend (so no advantage there.). I could see someone using Direct3D instead of OpenGL for that system I suppose (although I wouldn't.)
It's quite true though, servers have at least as fast CPUs as desktops, with superior memory bandwidth, I/O bandwidth, and more CPUs per box then desktops tend to have. This would make them good candidates for an HPC cluster. The main downside traditionally was weak on-board video with either a low-profile or no AGP slot (I don't know if this trend continues with PCI Express servers...) Of course for HPC use, the boxes will probably be set up once then run headless anyway. The other tradeoff is that servers are more costly, memory is more costly (registered ECC versus plain ol' RAM?) and so on.